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2023 թ. դեկտեմբերի 20 – ի համարը ։

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  • Արժեք 830 - Ավելի քան 100 000 դոլար տրանսպորտային պարապմունքներ
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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 8300  
(Rev. December 2023)  
Report of Cash Payments Over $10,000 Received in a Trade or Business  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
information returns, including any Forms 8300 during  
2024.  
Example 2. If you file three Forms 1099-MISC and four  
Forms 1099-DIV in 2024, you would not have met the  
10-return threshold and you are not required to  
electronically file information returns, including Form 8300  
during 2024.  
Any transactions conducted between a payer (or its  
agent) and the recipient in a 24-hour period are related  
transactions. Transactions are considered related even if  
they occur over a period of more than 24 hours if the  
recipient knows, or has reason to know, that each  
transaction is one of a series of connected transactions.  
Members of a consolidated group. If the person  
required to file Form 8300 is a member of a consolidated  
group, then information specific to that member  
corporation must be provided in Part IV, items 35 through  
41, rather than information about the common parent.  
However, the common parent's name and employer  
identification number must be included in the Comments  
section.  
Related parties. If the person who must file Form 8300  
is related to the individual who gave the person filing  
Form 8300 the cash, or related to the person on whose  
behalf the transaction was conducted, the person filing  
Form 8300 must include the words “RELATED PARTY  
TRANSACTION” in the Comments section. See IRC  
267(b) for more information about related parties. Consult  
your tax advisor for more information.  
Retention requirement. Persons must keep a copy of  
each Form 8300 for 5 years from the date filed. When  
filing electronically, ensure you save a copy of the  
completed form prior to submission. A confirmation that  
the Form 8300 has been filed is not a substitute for the  
form. We recommend you associate the confirmation  
number with the saved copy.  
Future Developments  
For the latest information about developments related to  
Form 8300 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
What’s New  
Starting January 1, 2024, you must electronically file  
Forms 8300, Report of Cash Payments Over $10,000  
Received in a Trade or Business, if you are required to file  
certain other information returns electronically (for  
example, Forms 1099 (series), Forms W-2, etc.). See  
Who must file, later.  
If you are required to electronically file your information  
returns, but filing electronically would cause you undue  
hardship, you might qualify for a waiver or exemptions.  
See the discussion on Waivers and Exemptions, later.  
Important Reminders  
Section 6050I (26 United States Code (U.S.C.) 6050I)  
and 31 U.S.C. 5331 require that certain information be  
reported to the IRS and the Financial Crimes Enforcement  
Network (FinCEN). This information must be reported on  
IRS/FinCEN Form 8300.  
Item 33, box i, is to be checked only by clerks of the  
court; box d is to be checked by bail bondsmen. See Item  
33 under Part III, later.  
The meaning of the word “currency” for purposes of 31  
U.S.C. 5331 is the same as for the word “cash” (see Cash  
under Definitions, later).  
General Instructions  
Who must file. Each person engaged in a trade or  
business who, in the course of that trade or business,  
receives more than $10,000 in cash in one transaction or  
in two or more related transactions, must file Form 8300.  
You are required to file certain other information returns  
electronically if you are required to file, in aggregate, at  
least 10 information returns of one or more type, other  
than Form 8300, during the calendar year. If you file fewer  
than 10 information returns during 2024 (of any type other  
than Form 8300), then you do not have to file the  
Court clerks. Clerks of federal or state courts must file  
Form 8300 if more than $10,000 in cash is received as bail  
for an individual(s) charged with a specified criminal  
offense. Both dollar threshold and the specified criminal  
offense criteria must be met. “Specified criminal offense”  
means:  
A federal criminal offense involving a controlled  
substance (as defined in section 802 of Title 21 of the U.S.  
Code);  
information returns electronically and you are not required  
to file any Form 8300 electronically in 2024 (although you  
may choose to do so). The number of Forms 8300 you file  
does not affect whether you are required to file any  
information returns electronically, including any Forms  
8300. The 10-information-return threshold is reevaluated  
on an annual basis.  
Example 1. If you file five Forms W-2 and five Forms  
1099-INT in 2024, then you would have met the 10-return  
threshold and you are required to electronically file all your  
Racketeering (as defined in section 1951, 1952, or  
1955 of Title 18 of the U.S. Code);  
Money laundering (as defined in section 1956 or 1957  
of Title 18 of the U.S. Code); and  
Any state criminal offense substantially similar to stated  
offenses 1–3 above.  
For these purposes, a clerk includes the clerk’s office or  
any other office, department, division, branch, or unit of  
the court that is authorized to receive bail. If a person  
Dec 20, 2023  
Cat. No. 93312P  
 
receives bail on behalf of a clerk, the clerk is treated as  
on the center top of page 1 of each Form 8300 when  
submitting the paper filed return.  
receiving the bail. See Item 33 under Part III, later.  
If multiple payments are made in cash to satisfy bail  
and the initial payment does not exceed $10,000, the  
initial payment and subsequent payments must be  
aggregated, and the information return must be filed by  
the 15th day after receipt of the payment that causes the  
aggregate amount to exceed $10,000 in cash. In such  
cases, the reporting requirement can be satisfied by  
sending a single written statement with the aggregate  
Form 8300 amounts listed relating to that payer. Payments  
made to satisfy separate bail requirements are not  
required to be aggregated. See Regulations section  
1.6050I-2.  
Note. If you file fewer than 10 information returns (of any  
type other than Form 8300) during the calendar year, you  
may file Form 8300 in paper form without requesting a  
waiver. You still have the option to file electronically even if  
the minimum 10-return threshold is not met and you are  
encouraged to do so.  
Exemptions. If using the technology required to file in  
electronic form conflicts with your religious beliefs, you are  
automatically exempt from filing Form 8300 electronically.  
You must include the words “RELIGIOUS EXEMPTION”  
on the center top of page 1 of each Form 8300 when  
submitting the paper filed return.  
Late returns. You must identify late filed returns. A late  
Form 8300 must be filed in the same manner, either  
electronically or on paper, as a timely filed Form 8300. If  
you file a late Form 8300 electronically, you must include  
the word “LATE” in the Comments section of the return. If  
you file a late Form 8300 on paper, you must write “LATE”  
on the center top of page 1 of each Form 8300.  
Casinos. Casinos must file Form 8300 for nongaming  
activities (restaurants, shops, nightclubs, etc.).  
Voluntary use of Form 8300. Form 8300 may be filed  
voluntarily for any suspicious transaction (see Definitions,  
later) for use by FinCEN and the IRS, even if the total  
amount does not exceed $10,000.  
Exceptions. Cash is not required to be reported if it is  
received:  
Failure to file timely includes a failure to file in the  
By a financial institution required to file FinCEN  
required manner. If you are required to file  
!
Currency Transaction Report (FinCEN Report 112);  
CAUTION  
electronically and fail to do so, the form is  
By a casino required to file (or exempt from filing)  
considered late. Forms that are late are subject to penalty.  
FinCEN Report 112, if the cash is received as part of its  
gaming business;  
Statement to be provided. You must give a written or  
electronic statement to each person named on a required  
Form 8300 on or before January 31 of the year following  
the calendar year in which the cash is received. The  
statement must show the name, telephone number, and  
address of the contact for the business, the aggregate  
amount of reportable cash received, and that the  
information was furnished to the IRS. Keep a copy of the  
statement for your records.  
DO NOT provide a written or electronic statement to  
any named person for a voluntary filing of Form 8300 for  
suspicious activity of any named person. For all Forms  
8300 required to be filed, the written or electronic  
statement to each named person must not indicate if the  
filer noted the transaction was suspicious. Also, providing  
a copy of Form 8300 to the named person, although not  
prohibited, is not advisable due to the sensitive  
information contained on the form, for example, the  
Employer Identification Number (EIN) or social security  
number (SSN) of the filer.  
By an agent who receives the cash from a principal, if  
the agent uses all of the cash within 15 days in a second  
transaction that is reportable on Form 8300 or on FinCEN  
Report 112, and discloses all the information necessary to  
complete Part II of Form 8300 or FinCEN Report 112 by  
the recipient of the cash in the second transaction;  
In a transaction occurring entirely outside the United  
States. See Pub. 1544, Reporting Cash Payments of Over  
$10,000 (Received in a Trade or Business), regarding  
transactions occurring in Puerto Rico and territories of the  
United States; or  
In a transaction that is not in the course of a person’s  
trade or business.  
When to file. File Form 8300 by the 15th day after the  
date the cash was received. If that date falls on a  
Saturday, Sunday, or legal holiday, file the form on the next  
business day.  
Electronically file Form 8300 using the FinCEN Bank  
Secrecy Act (BSA) E-Filing System at http://  
If you do not have to file electronically, file paper  
Forms 8300 with the Internal Revenue Service, Detroit  
Federal Building, P.O. Box 32621, Detroit, Ml 48232.  
Multiple payments. If you receive more than one cash  
payment for a single transaction or for related  
transactions, you must report the multiple payments any  
time you receive a total amount of cash that exceeds  
$10,000 within any 12-month period. Submit the report  
within 15 days of the date you receive the payment that  
causes the total amount of cash to exceed $10,000. If  
more than one report is required within 15 days, you may  
file a combined report. File the combined report no later  
than the date the earliest report, if filed separately, would  
have to be filed.  
Waivers. You may file a request for a waiver from filing  
information returns electronically due to undue hardship.  
For more information, refer to Form 8508, Application for a  
Waiver from Electronic Filing of Information Returns. If you  
request and are granted a waiver from electronically filing  
any information return, that waiver automatically applies to  
any Forms 8300 that you are required to file for the  
duration of the calendar year. You may not file a request  
for a waiver from filing only Form 8300 electronically. If a  
waiver is granted, you must include the words “WAIVER”  
Taxpayer identification number (TIN). You must furnish  
the correct TIN of the person or persons from whom you  
receive the cash and, if applicable, the person or persons  
on whose behalf the transaction is being conducted. You  
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Instructions for Form 8300 (December 2023)  
       
may be subject to penalties for an incorrect or missing  
TIN.  
Moreover, the filer must establish that the filer acted in  
a responsible manner before and after the failure  
occurred.  
The TIN for an individual (including a sole  
proprietorship) is the individual’s SSN. For certain resident  
aliens who are not eligible to get an SSN and nonresident  
aliens who are required to file tax returns, it is an IRS  
Individual Taxpayer Identification Number (ITIN). For other  
persons, including corporations, partnerships, and  
estates, it is the EIN.  
If you have requested but are not able to get a TIN for  
one or more of the parties to a transaction within 15 days  
following the transaction, file the report and use the  
Comments section on page 2 of the form to explain why  
the TIN is not included.  
Definitions  
Cash. The term “cash” means the following.  
U.S. and foreign coin and currency received in any  
transaction; or  
A cashier’s check, money order, bank draft, or traveler’s  
check having a face amount of $10,000 or less that is  
received in a designated reporting transaction (defined  
below), or that is received in any transaction in which the  
recipient knows that the instrument is being used in an  
attempt to avoid the reporting of the transaction under  
either section 6050I or 31 U.S.C. 5331.  
Exception. You are not required to provide the TIN of a  
person who is a nonresident alien individual or a foreign  
organization that:  
Note. Cash does not include a check drawn on the  
payer’s own account, such as a personal check,  
regardless of the amount.  
Does not have income effectively connected with the  
conduct of a U.S. trade or business;  
Does not have an office or place of business, or a fiscal  
Designated reporting transaction. A retail sale (or the  
receipt of funds by a broker or other intermediary in  
connection with a retail sale) of a consumer durable, a  
collectible, or a travel or entertainment activity.  
Retail sale. Any sale (whether or not the sale is for  
resale or for any other purpose) made in the course of a  
trade or business if that trade or business principally  
consists of making sales to ultimate consumers.  
Consumer durable. An item of tangible personal  
property of a type that, under ordinary usage, can  
reasonably be expected to remain useful for at least 1  
year, and that has a sales price of more than $10,000.  
Collectible. Any work of art, rug, antique, metal, gem,  
stamp, coin, etc.  
Travel or entertainment activity. An item of travel or  
entertainment that pertains to a single trip or event if the  
combined sales price of the item and all other items  
relating to the same trip or event that are sold in the same  
transaction (or related transactions) exceeds $10,000.  
Exceptions. A cashier’s check, money order, bank  
draft, or traveler’s check is not considered received in a  
designated reporting transaction if it constitutes the  
proceeds of a bank loan or if it is received as a payment  
on certain promissory notes, installment sales contracts,  
or down payment plans. See Pub. 1544 for more  
information.  
or paying agent, in the United States;  
Does not furnish a withholding certificate described in  
Regulations section 1.1441-1(e)(2) or (3) or Regulations  
section 1.1441-5(c)(2)(iv) or (3)(iii) to the extent required  
under Regulations section 1.1441-1(e)(4)(vii); or  
Does not have to furnish a TIN on any return, statement,  
or other document as required by the income tax  
regulations under section 897 or 1445.  
Penalties. You may be subject to penalties if you fail to  
file a correct and complete Form 8300 on time and you  
cannot show that the failure was due to reasonable cause.  
You may also be subject to penalties if you fail to furnish  
timely a correct and complete statement to each person  
named in a required report. A minimum penalty of $25,000  
may be imposed if the failure is due to an intentional or  
willful disregard of the cash reporting requirements.  
Penalties may also be imposed for causing, or  
attempting to cause, a trade or business to fail to file a  
required report; for causing, or attempting to cause, a  
trade or business to file a required report containing a  
material omission or misstatement of fact; or for  
structuring, or attempting to structure, transactions to  
avoid the reporting requirements. These violations may  
also be subject to criminal prosecution that, upon  
conviction, may result in imprisonment of up to 5 years or  
fines of up to $250,000 for individuals and $500,000 for  
corporations or both.  
Reasonable cause. Reasonable cause is based on all  
the facts and circumstances in each situation and allows  
the IRS to provide relief from a penalty that would  
otherwise apply. Reasonable cause relief is generally  
granted when the person exercised ordinary business  
care and prudence in determining their filing obligations  
but was nevertheless unable to comply with those  
obligations.  
Person. An individual, corporation, partnership, trust,  
estate, association, or company.  
Recipient. The person receiving the cash. Each branch  
or other unit of a person’s trade or business is considered  
a separate recipient unless the branch receiving the cash  
(or a central office linking the branches), knows or has  
reason to know the identity of payers making cash  
payments to other branches.  
Trade or business. Generally includes any activity  
carried on for the production of income from selling goods  
or performing services.  
The filer needs to establish that either:  
Transaction. Includes the purchase of property or  
services, the payment of debt, the exchange of cash for a  
negotiable instrument, and the receipt of cash to be held  
in escrow or trust. A single transaction may not be broken  
into multiple transactions to avoid reporting.  
1. There are significant mitigating factors with respect  
to the failure, or  
2. The failure arose from events beyond the filer's  
control.  
Instructions for Form 8300 (December 2023)  
3
     
the individual has a Utah driver’s license, enter “driver’s  
license” in item 14a, “Utah” in item 14b, and the number  
appearing on the license in item 14c. Enter ID number  
without formatting or special characters.  
Note. You must complete all three items (a, b, and c) in  
this item to make sure that Form 8300 will be processed  
correctly.  
Suspicious transaction. A suspicious transaction is a  
transaction in which it appears that a person is attempting  
to cause Form 8300 not to be filed, or to file a false or  
incomplete form, or in which the transaction(s) otherwise  
appears suspicious for any reason.  
Specific Instructions  
Part II. Person on Whose Behalf This  
Transaction Was Conducted  
You must complete all parts. However, you may skip Part II  
if the individual named in Part I is conducting the  
transaction on their own behalf. For voluntary reporting of  
suspicious transactions, see Item 1 next.  
Item 15. If the transaction is being conducted on behalf  
of more than one person (including parent and child or  
siblings), check the box and complete Part II for any one of  
the persons. Provide the same information for the other  
person(s) by completing Part II on page 2 (limit of 99 Part  
II entries). If there are more than three other persons,  
paper filers should complete and attach a copy of Part II  
for each additional person and electronic filers may add  
additional Part II entries (up to 99).  
Item 1. If you are amending a report, check box 1a,  
Amends prior report. Complete the form in its entirety  
(Parts I–IV) and include the amended information. Do not  
attach a copy of the original report.  
To voluntarily report a suspicious transaction (see  
Suspicious transaction above), check box 1b, Suspicious  
transaction. Describe in the Comments section what was  
suspicious about the transaction. Any suspicious activity  
may be reported to your local IRS Criminal Investigation  
Division. For any suspicious transactions related to money  
laundering or terrorist activity, you should immediately  
report any imminent threat to local area law enforcement  
officials.  
Items 16 through 19. If the person on whose behalf the  
transaction is being conducted is an individual, complete  
items 16, 17, and 18. Enter their TIN in item 19. If the  
individual is a sole proprietor and has an EIN, you must  
enter both the SSN and EIN in item 19. If the person is an  
organization, put its name as shown on required tax filings  
in item 16 and its EIN in item 19.  
Item 20. If a sole proprietor or organization named in  
items 16 through 18 is doing business under a name other  
than that entered in item 16 (for example, a “trade” or  
“doing business as (DBA)” name), enter it here.  
Item 27. If the person is not required to furnish a TIN,  
complete this item. See Taxpayer identification number  
(TIN), earlier. Enter a description of the type of official  
document issued to that person in item 27a (for example,  
a “passport”), the country that issued the document in  
item 27b, and the document’s number in item 27c. Enter  
ID number without formatting or special characters.  
Note. You must complete all three items (a, b, and c) in  
this item to make sure that Form 8300 will be processed  
correctly.  
Part I. Identity of the Individual From  
Whom the Cash Was Received  
Item 2. If two or more individuals conducted the  
transaction you are reporting, check the box and complete  
Part I on page 1 for any one of the individuals. Provide the  
same information for the other individual(s) by completing  
Part I on page 2 of the form. If more than three individuals  
are involved, paper filers should complete and attach a  
copy of Part I for each additional individual and electronic  
filers may add additional Part I entries (up to 99).  
Item 6. Enter the TIN of the individual named. See  
information.  
Item 8. Enter eight numerals for the date of birth of the  
individual named. For example, if the individual’s birth  
date is July 6, 1960, enter 07/06/1960.  
Part III. Description of the Transaction  
and Method of Payment  
Item 28. Enter the date you received the cash (for  
example, January 1, 2022, enter 01/01/2022). If you  
received the cash in more than one payment, enter the  
date you received the payment that caused the combined  
amount to exceed $10,000. See Multiple payments,  
earlier, for more information.  
Item 13. Clearly describe the nature of the occupation,  
profession, or business (for example, “plumber,attorney,”  
or “automobile dealer”). Do not use general or  
nondescriptive terms such as “businessperson” or  
“self-employed.If the individual is retired or unemployed,  
describe the individual's previous occupation, such as  
“retired attorney” or “unemployed roofer.”  
Note. For electronic filers, this item is limited to 25  
Item 29. Enter the total cash received as of the date that  
cash amount exceeded $10,000 within a 12-month period.  
If a previous Form 8300 was filed on a reportable payment  
or related payments and additional related payments have  
been received, record the total amount received as of the  
date the total of new related payments exceeded an  
additional $10,000 within a new 12-month period.  
characters.  
Item 14. You must verify the name and address of the  
named individual(s). Verification must be made by  
examination of a document normally accepted as a means  
of identification when cashing checks (for example, a  
driver’s license, passport, alien registration card, or other  
official document). In item 14a, enter the type of document  
examined. In item 14b, identify the issuer of the document.  
In item 14c, enter the document’s number. For example, if  
Item 30. Check this box if the amount shown in item 29  
was received in more than one payment (for example, as  
4
Instructions for Form 8300 (December 2023)  
     
installment payments or payments on related  
transactions).  
Item 31. Enter the total price of the property, services,  
amount of cash exchanged, etc. (for example, the total  
cost of a vehicle purchased, cost of catering service,  
exchange of currency) if different from the amount shown  
in item 29.  
the information on this form is to maintain reports or  
records that have a high degree of usefulness in criminal,  
tax, or regulatory investigations, risk assessments, or  
proceedings, or in the conduct of intelligence or  
counterintelligence activities, including analysis, to protect  
against terrorism by directing the federal government’s  
attention to unusual or questionable transactions.  
You are not required to provide information as to  
whether the reported transaction is deemed suspicious  
but are strongly encouraged to do so if appropriate.  
Failure to provide all other requested information, or  
providing fraudulent information, may result in criminal  
prosecution and other penalties under 26 U.S.C. and 31  
U.S.C.  
Item 32. Enter the dollar amount of each form of cash  
received. Show foreign currency amounts in U.S. dollar  
equivalent at a fair market rate of exchange available to  
the public. The sum of the amounts must equal item 29.  
For cashier’s check, money order, bank draft, or traveler’s  
check, provide the name of the issuer and the serial  
number of each instrument. Names of all issuers and all  
serial numbers involved must be provided. If necessary,  
provide this information in the Comments section on  
page 2 of the form.  
Item 33. Check the appropriate box(es) that describe the  
transaction. If the transaction is not specified in boxes a–i,  
check box j and briefly describe the transaction (for  
example, “car lease,boat lease,house lease,or  
“aircraft rental”). If the transaction relates to the receipt of  
bail by a court clerk, check box i, “Bail received by court  
clerks.This box is only for use by court clerks. If the  
transaction relates to cash received by a bail bondsman,  
check box d, “Business services provided.Select up to  
three types of transactions and if more are required, select  
“other” and add details in the Comments section.  
Generally, tax returns and return information are  
confidential, as stated in section 6103. However, section  
6103 allows or requires the IRS to disclose or give the  
information requested on this form to others as described  
in the Internal Revenue Code. For example, we may  
disclose your tax information to the Department of Justice,  
to enforce the tax laws, both civil and criminal, and to  
cities, states, the District of Columbia, and U.S.  
commonwealths and territories to carry out their tax laws.  
We may disclose this information to other persons as  
necessary to obtain information that we cannot get in any  
other way. We may disclose this information to federal,  
state, and local child support agencies; and to other  
federal agencies for the purposes of determining  
entitlement for benefits or the eligibility for and the  
repayment of loans. We may also provide the records to  
appropriate state, local, and foreign criminal law  
Part IV. Business That Received Cash  
Item 36. If you are a sole proprietorship, you must enter  
your SSN. If your business also has an EIN, you must  
provide the EIN as well. All other business entities must  
enter an EIN.  
Item 41. Clearly describe the nature of your business, for  
example, “attorney” or “jewelry dealer.Do not use general  
or nondescriptive terms such as “business” or “store.”  
Item 42. This form must be signed by an individual who  
has been authorized to do so for the business that  
received the cash.  
enforcement and regulatory personnel in the performance  
of their official duties. We may also disclose this  
information to other countries under a tax treaty, or to  
federal and state agencies to enforce federal nontax  
criminal laws and to combat terrorism. In addition, FinCEN  
may provide the information to those officials if they are  
conducting intelligence or counterintelligence activities to  
protect against international terrorism, ongoing money  
laundering activities, or other criminal activity.  
You are not required to provide the information  
requested on a form that is subject to the Paperwork  
Reduction Act unless the form displays a valid OMB  
control number. Books or records relating to a form or its  
instructions must be retained as long as their contents  
may become material in the administration of any law  
under 26 U.S.C. or 31 U.S.C.  
Comments  
Use this section to comment on or clarify anything you  
may have entered on any line in Parts I, II, III, and IV. For  
example, if you checked box b (Suspicious transaction) in  
line 1 above Part I, you may want to explain why the cash  
transaction you are reporting on Form 8300 may be  
suspicious.  
The time needed to complete this form will vary  
depending on individual circumstances. The estimated  
average time is 30 minutes. If you have comments  
concerning the accuracy of this time estimate or  
suggestions for making this form simpler, we would be  
happy to hear from you. You can send us comments from  
IRS.gov/FormComments. Click on Comment on Tax  
Forms and Publications. Or you can send your comments  
to Internal Revenue Service, Tax Forms and Publications  
Division, 1111 Constitution Ave. NW, IR-6526,  
Washington, DC 20224. Do not send Form 8300 to this  
address.  
Note. Comments section is limited to 720 characters.  
Paperwork Reduction Act Notice. Except as otherwise  
noted, the information solicited on this form is required by  
the IRS and FinCEN in order to carry out the laws and  
regulations of the United States. Trades or businesses  
and clerks of federal and state criminal courts are required  
to provide the information to the IRS and FinCEN under  
section 6050I and 31 U.S.C. 5331, respectively. Section  
6109 and 31 U.S.C. 5331 require that you provide your  
identification number. The principal purpose for collecting  
Instructions for Form 8300 (December 2023)  
5